ELECTRO BOSMANS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ELECTRO BOSMANS
Largest movements
- Cash -€54,909
down €54,909 (-40.1%), from €136,769 to €81,860
mainly Net result for the year (-€50,047) and Receivables within one year (-€8,668)
- Receivables within one year +€8,668
up €8,668 (+6.5%), from €133,924 to €142,591
of which Trade receivables: +€7,043
- Tangible fixed assets -€6,523
down €6,523 (-47.7%), from €13,675 to €7,153
- Stocks and contracts -€3,216
down €3,216 (-58.6%), from €5,487 to €2,271
- Profit (loss) carried forward -€50,047
down €50,047 (-54.5%), from €91,827 to €41,780
- Tax, wage and social debts -€4,606
down €4,606 (-91.9%), from €5,013 to €407
of which Taxes: -€4,106
- Trade debts -€3,249
down €3,249 (-91.1%), from €3,567 to €318
- Gross operating margin -€30,559
down €30,559 (-377.7%), from -€8,090 to -€38,650
- Financial charges +€1,337
up €1,337 (+1025.2%), from €130 to €1,467
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €295,880 | €238,705 | -€57,174 | -19.3% |
| Fixed assets | 21/28 | €13,675 | €7,153 | -€6,523 | -47.7% |
| Tangible fixed assets | 22/27 | €13,675 | €7,153 | -€6,523 | -47.7% |
| Plant, machinery and equipment | 23 | €746 | €83 | -€662 | -88.8% |
| Furniture and vehicles | 24 | €3,293 | €163 | -€3,130 | -95.1% |
| Other tangible fixed assets | 26 | €9,637 | €6,906 | -€2,731 | -28.3% |
| Current assets | 29/58 | €282,204 | €231,553 | -€50,652 | -17.9% |
| Stocks and contracts in progress | 3 | €5,487 | €2,271 | -€3,216 | -58.6% |
| Stocks | 30/36 | €5,487 | €2,271 | -€3,216 | -58.6% |
| Amounts receivable within one year | 40/41 | €133,924 | €142,591 | +€8,668 | +6.5% |
| Trade receivables | 40 | €1,548 | €8,590 | +€7,043 | +455.1% |
| Other amounts receivable | 41 | €132,376 | €134,001 | +€1,625 | +1.2% |
| Cash at bank and in hand | 54/58 | €136,769 | €81,860 | -€54,909 | -40.1% |
| Deferred charges and accrued income | 490/1 | €6,026 | €4,831 | -€1,195 | -19.8% |
| Total equity and liabilities | 10/49 | €295,880 | €238,705 | -€57,174 | -19.3% |
| Equity | 10/15 | €287,300 | €237,252 | -€50,047 | -17.4% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Reserves | 13 | €167,972 | €167,972 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,171 | €4,171 | = | 0.0% |
| Distributable reserves | 133 | €163,802 | €163,802 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,827 | €41,780 | -€50,047 | -54.5% |
| Amounts payable | 17/49 | €8,580 | €1,453 | -€7,127 | -83.1% |
| Amounts payable within one year | 42/48 | €8,580 | €725 | -€7,855 | -91.6% |
| Trade debts | 44 | €3,567 | €318 | -€3,249 | -91.1% |
| Suppliers | 440/4 | €3,567 | €318 | -€3,249 | -91.1% |
| Taxes, remuneration and social security | 45 | €5,013 | €407 | -€4,606 | -91.9% |
| Taxes | 450/3 | €4,513 | €407 | -€4,106 | -91.0% |
| Remuneration and social security | 454/9 | €500 | - | -€500 | |
| Accrued charges and deferred income | 492/3 | - | €728 | +€728 | |
| Non-recurring operating income | 76A | - | €12,750 | +€12,750 | |
| Remuneration, social security and pensions | 62 | €1,182 | €1,090 | -€92 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,486 | €6,523 | +€36 | +0.6% |
| Other operating charges | 640/8 | €2,971 | €2,742 | -€229 | -7.7% |
| Non-recurring operating charges | 66A | €1,104 | - | -€1,104 | |
| Gross operating margin | 9900 | -€8,090 | -€38,650 | -€30,559 | -377.7% |
| Operating profit (loss) | 9901 | -€19,834 | -€49,005 | -€29,171 | -147.1% |
| Financial income | 75/76B | €618 | €640 | +€22 | +3.5% |
| Recurring financial income | 75 | €618 | €640 | +€22 | +3.5% |
| Financial charges | 65/66B | €130 | €1,467 | +€1,337 | +1025.2% |
| Recurring financial charges | 65 | €130 | €1,467 | +€1,337 | +1025.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,346 | -€49,832 | -€30,486 | -157.6% |
| Income taxes | 67/77 | €484 | €215 | -€269 | -55.6% |
| Profit (loss) for the period | 9904 | -€19,830 | -€50,047 | -€30,218 | -152.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,830 | -€50,047 | -€30,218 | -152.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.